Since the Independent Whistleblower Protection Authority (herein after referred to by its Spanish acronym AIPI) began operating in September 2025, it has received numerous enquiries confirming the existence of significant interpretative doubts regarding the practical application of Law 2/2023 of… Read more
As explained in the previous ComplianceKeys#25, the reform of the Criminal Code by Organic Law 5/2010 of June 22 introduced criminal liability for legal entities for the first time. However, it was not until Organic Law 1/2015, with Article 31… Read more
Money laundering represents one of the main threats to the integrity of the financial system and the transparency of the economy. Its effects transcend the strictly criminal sphere, generating significant legal, reputational and operational risks. Given the magnitude of this… Read more
In recent years, the concept of Sustainability has evolved and become integrated into different areas of our society. Among these is the business world, where it has increasingly become a priority concern and a fundamental pillar in the development of… Read more
Compliance, although initially associated with the private sector, has undergone increasing integration into the public sector in recent years in response to transparency challenges. Historically, many public administrations have been exposed to recurring episodes of corruption, inefficiency and abuse of… Read more
The Supreme Court acquits a legal entity convicted of fraud and takes the opportunity to change the criteria regarding who bears the burden of proof for breach of supervisory duties. At the same time, it provides an overview of the… Read more
Today’s business environment is characterised by the immediacy of information and increasingly intense competition. News and opinions spread at breakneck speed, creating an environment in which transparency, ethics and corporate responsibility are essential for business survival. In this context, companies… Read more
Experience shows that the true value of an organization not only lies in its results, but also in its commitment to regulatory Compliance, ethics, and organizational culture. Over the past decade, several of the most internationally renowned companies in the… Read more
The Executive Service of the Commission for the Prevention of Money Laundering and Monetary Offenses (SEPBLAC) has published its Activities Report 2022-2023, highlighting important advances in the fight against money laundering (AML) and the financing of terrorism (FT). This document… Read more
Mobbing and Sexual Harassment offences, as defined in articles 173.1 and 184 of the Spanish Criminal Code, respectively, are cross-cutting risks that can be observed in any environment where people interact and, therefore, in any company, foundation, association, among others, regardless of their activity. The purpose… Read more
El pasado mes de diciembre se aprobó por parte del Congreso de los Estados Unidos la nueva “Foreign Extortion Prevention Act” (Ley de Prevención de Conductas de Extorsión en el Extranjero; en adelante, FEPA). Complementando a la “Foreign Corrupt Practices Act” (Ley de Prácticas de Corrupción… Read more
ComplianceKeys#3 In accordance with the model for attributing criminal liability to legal persons introduced by the Spanish legislature in the reform of the Criminal Code carried out by Organic Law 5/2010 of 22 June, legal persons cannot be held criminally… Read more
